81. During 2018, Jones transferred $15,000 cash and a building with an adjusted basis of $50,000 and a fair market value of $90,000 to Malibu Gardens Corporation in return for 90 percent of its only class of stock. In addition, for a bona fide business purpose, Malibu Gardens assumed the $65,000 outstanding mortgage on the building. What is the amount of Jones's recognized gain on the transfer? a. SO b. $5,000 c. $15,000 d. $25,000 e. None of the above